Accounting And Sustainable Economic Development Is Colombia implementing it? La Contabilidad Y El Desarrollo Económico Sustentable ¿Colombia la está implementando?

Abstract

This article will address the issue of accounting focused on the branch of sustainable economy or in other words environmental accounting, focused on a brief literature review of 50 authors chosen from scientific databases such as SciELO and repositories of universities such as: the National University, the Military University, the University of the Andes, the University of Santander, Free University, the Pontifical Xavierian University, mentioning some and scientific journals such as: the magazine spaces, magazine of the Faculty of Accounting Sciences, INNOVAR journal, to mention a few. The methodology of this review is qualitative in which first the concepts of what is environmental accounting and how is the participation of accounting in sustainable economic development were identified. As concepts were found, authors that deal with this topic appeared, both national and international, mainly because in Colombia as such this branch of accounting is not applied rigorously, only in convenient parts for the companies, from there the approach was given at a general level (in the world), then at a national and regional level. In this paper we also see the international standards that support the basis to follow and apply the environmental issue in accounting in companies. That is where our importance as accountants comes from, not only thinking in numbers and perfect balances, but also having a sense of belonging to our planet, becoming receivers, informers and advisors on this issue.